Legal Opinion

Booth v. City of New York

Appellate Division of the Supreme Court of the State of New York

Decided December 22, 1944PublishedCited by 26 opinions

1Opinion of the CourtTownley, J.

Plaintiff brings this action asking for a declaratory judgment on behalf of the official stenographers of the Supreme Court of the State of New York. It is claimed in the complaint that the City of New York by its Comptroller and Treasurer has announced an intention of taxing the work of official reporters. The scope of the ruling is chiefly as follows t

“ Official reporters who are regularly compensated by the government or political subdivision which employs them for the *504regular duties of attendance and recording are subject to Sales Tax upon the sale of transcripts. The tax is imposed in…

2Cases cited9 opinions

  1. Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
  2. Richfield Oil Corp. v. City of SyracuseNew York Court of Appeals · 1942
  3. J. A. Burgess Co. v. AmesIllinois Supreme Court · 1935
  4. H. G. Adair Printing Co. v. AmesIllinois Supreme Court · 1936
  5. Lewis v. City of LockportNew York Court of Appeals · 1938

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3Cited by26 opinions

  1. Community Telecasting Service v. JohnsonSupreme Judicial Court of Maine · 1966
  2. Wearly v. Federal Trade CommissionDistrict Court, D. New Jersey · 1978
  3. All American Bus Lines, Inc. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1944
  4. Galileo International Partnership v. Tax Appeals Tribunal of the Department of Taxation & Finance of the State of New YorkAppellate Division of the Supreme Court of the State of New York · 2006
  5. New York Post Corp. v. LeibowitzAppellate Division of the Supreme Court of the State of New York · 1955

21 more not listed; retrieve them via the Exa API.

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